Changeable economic conditions and intense fluctuations in business environment are provided stakeholders to make decision under material uncertainty. In this case, using some models to predict economic and FINANCIAL performance by identifying effective variables such as profitability, CASH FLOWS and growth is very important. From the late recent century, an ample of studies in Accounting and Finance have provided a descriptive approach BASED on FINANCIAL ratio analysis. This approach is being reviewed from two fundamental aspects: profitability and FINANCIAL status. The capability of FINANCIAL RATIOS in predicting future FINANCIAL crisis is being analyzed and compared through this approach and by using the 11 FINANCIAL RATIOS. The aim of this paper is to predict firms' FINANCIAL status using the RATIOS of profitability, CASH FLOWS and growth. So the purpose of this paper is to develop and test the FINANCIAL performance and risk evaluation approach and to classify the firms into successful and unsuccessful. In this research the Logit Analysis is being used to review/test two groups of firms: bankrupt firms according to Commerce Law article 141, and omitted firms from Stock Exchange according to the decision of Bourse Admission Board. The results indicate that the FINANCIAL RATIOS in both samples have the ability to classify them into successful and unsuccessful groups, but the codified model for bankrupt firms according to Commerce Law article 141 in comparison with the omitted firms from Stock Exchange is more accurate.

This study involves a comparative analysis of the information content of Traditional Liquidity RATIOS (accrual BASED) and FINANCIAL RATIOS derived from CASH flow statement (specially, Capital ExpenditureRATIOS). The research results, by and large, indicates that both type of RATIOS contain unique properties and thus, can not substitute one another. Because the major part of factors that affect the uncertainty about Going-Concern, emphasize on liquidity problems of the enterprise, by understanding the relation between RATIOS stated above, can reach the better evaluation on going-concern assumption. The result of study, however, shows that there is not a significant relation between two sets and when used in conjunction with one another, they tend to depict a more clear picture of going-concern existence of an enterprise. Hence, they could be viewed as complimentary.

Data usefulness of FINANCIAL statements depends on the power of definition and forecasting of company's value that is affected by present and future returns. Stock returns depend on two factors: changes in stock price, beginning and ending price and dividend per share received. The objective of this study is to investigate the relationship between Operating CASH Flow (OCF) and some FINANCIAL RATIOS such as Quick Ratio (QR), ratio of net Working Capital/total Assets (WC/A) with stock returns of the companies listed in Tehran stock exchange. The sample of this study consists of 50 active companies during 1380-85 (2001-6) and the required data is collected by using Tadbirpardaz software and for editing and analyzing the research data we used, Excel, SPSS software.The findings as expected indicate that there is positive and significant relationship between operating CASH FLOWS and quick ratio with stock returns, but no significant relationship between net working capital/total assets ratio with stocks returns is found. One reason for such findings may be week efficiency of capital market in Iran which causes to lack of reflection of all existed data in stocks prices and stock returns.

This paper surveys some aspects of overinvestment and underinvestment hypothesis. On the base of this hypothesis, Free CASH FLOWS (FCF) at the result of information asymmetry between managers and shareholders, lead to overinvestment. Also, FINANCIAL Constraint (FC) cause to underinvestment. This paper investigates relation between FCF and overinvestment & relation between FC and underinvestment in Tehran Stock Exchange (TSE), s corporations. Results suggest that, there is a positive and significant relation between FCF and overinvestment. Nevertheless, this paper shows, the relation between FC and underinvestment, statistically is not significant.

CASH flow prediction is involved in a number of economic decisions, particularly in Investment. The current study investigates the ability of accrual and CASH FLOWS accounting data to predict future CASH FLOWS of Tehran listed companies. Three regression models are constructed namely earnings, CASH FLOWS, accrual components and CASH FLOWS models. In addition, CASH flow RATIOS are investigated to predict future CASH FLOWS by using a stepwise regression. The population of research includes of Tehran Stock Exchange between 1382 to 1396. Eveiws 6 software and regression are used to analysis of statistical data and hypothesis of research. CASH flow data are selected directly from the CASH flow statements. The empirical results show that past earnings, CASH FLOWS, CASH flow and accrual component of earnings can be used to predict future CASH FLOWS of Tehran Stock Exchange and CASH FLOWS have better predictive power than past earnings. Additionally, the CASH flow model and the CASH flow and accrual components of earnings model have better predictive power than the earnings model. However, the results indicate that CASH flow RATIOS are not a good predictor of future CASH FLOWS.

Forecast of CASH FLOWS is important for users in the inside and outside the organization. The most important objective of FINANCIAL reporting is to provide information to forecast CASH FLOWS is presented. The purpose of this study is The Comparative of Accruals Ability and CASH FLOWS BASED on Original Figures Versus Revised Figures For Predicting Future CASH FLOWS. The statistical society of the research comprises those firms listed in The Tehran Stock Exchange and whose FINANCIAL lists have been restated. To fulfil the research, data from 162 year-firm from the year 1386 to the year 1390 have been collected, The present research in terms of purpose is practical and is a descriptive-correlation research. The data are analyzed using the Eviews software. The method used in the resarch is the linear regression, and the Vuong test is used to compare the research models. The research results display that the restated accruals and the restated CASH FLOWS are, respectively, more ability of predicting the future CASH FLOWS, compared to the main accruals and the main CASH FLOWS.

Objective CASH management policies have always been one of the most important FINANCIAL policies in the process of managing companies. Considering the importance of CASH management in companies and accounting standards, the presentation of the CASH flow statement is considered one of the basic FINANCIAL statements. CASH FLOWS from operating activities indicate that the main and continuous operations and activities that generate the operating income of the commercial unit have led to sufficient CASH FLOWS to repay loans, maintain the operating capacity of the commercial unit, pay dividends, and make new investments. Various research has been conducted regarding the relationship between the sensitivity of CASH holdings to CASH FLOWS. The results of some studies are also focused on the asymmetry of CASH FLOWS. However, investigating the effects of corporate governance mechanisms on the sensitivity of CASH holdings under the condition of CASH flow asymmetry is an issue that has not been investigated. Therefore, the purpose of this research is to investigate the sensitivity of CASH holdings to asymmetric operational CASH FLOWS, considering the FINANCIAL constraints and external supervision of institutional owners in companies listed on the Tehran Stock Exchange. Methods The statistical population consists of all the companies listed on the Tehran Stock Exchange during the Iranian calendar years 1393 to 1400 (2014 to 2022). The sample consists of 104 companies. To check the stationarity of the research variables, Levin, Lin, and Chu's unit root test was used, and to test the research hypotheses, the combined data regression method was utilized. Moreover, for the evaluation of the goodness of the proposed regression models, some necessary pretests were implemented. Results The findings show that companies with higher operating CASH FLOWS hold more CASH. FINANCIAL constraints and institutional ownership do not have a significant effect on the sensitivity of CASH holdings to asymmetric operating CASH FLOWS. Results from control variables also indicate that the Tobin ratio and the size of the company have a positive and significant effect on CASH holdings. However, no evidence was found of a positive influence of the debt ratio on the amount of CASH holdings. Conclusion Findings indicate that the sensitivity of CASH holdings to asymmetric operating CASH FLOWS is higher in companies with greater operating CASH FLOWS. This result may be due to the pursuit of future profitable opportunities or to reduce liquidity risk in the inflationary, unstable, and dynamic business environment of Iran. Other results show that FINANCIAL restrictions and institutional ownership, contrary to expectations and existing literature, do not have a significant effect on the sensitivity of CASH holdings to asymmetric operating CASH FLOWS. This lack of effect may be attributed to the presence of state ownership. The results underscore the need for further research in the future.

The main purpose of this research is to investigate the relationship between the comparability of FINANCIAL statements and the sensitivity of investment to CASH flow, emphasizing the role of managers' ability. The current research is practical in terms of purpose and correlational in nature. Multiple linear regression method BASED on panel data was used to test the research hypotheses. The statistical population includes 142 companies during the years 2016 to 2022. The research results showed that there is a positive and significant relationship between the comparability of FINANCIAL statements and the sensitivity of investment to CASH FLOWS. In other words, in companies with higher comparability of FINANCIAL statements, investment sensitivity to CASH FLOWS is higher. Also, the findings of the research showed that the manager's ability increases relationship the comparability of FINANCIAL statements and the sensitivity of investment to CASH FLOWS.

The Options granted in International Accounting Standard No.7 in relation to the classification of four items of interest and income received and paid leads to diverse classifications in the form of CASH FLOWS and the ability to compare FLOWS Reduce the historical CASH of different companies. The purpose of the present research is to solve this challenge by designing and presenting a new model for the CASH flow form using formal logic. The model is designed to meet the three goals of increasing the comparability of CASH flow, adaptation of this form with the conceptual framework of FINANCIAL Reporting, the development of useful information related to CASH FLOWS. Therefore, in this study, by using the deductive reasoning, the classification of the four items mentioned is limited. The two interest and dividends received will be reflected in the category of investment activities and interest and dividends paid in the financing activities. In addition, in the proposed model, two subcategories and an interdisciplinary cluster have been developed under the title of interest of FINANCIAL instruments and the cost of paying for FINANCIAL resources that are innovative and innovative in terms of presentation and position, and can lead to Creating new FINANCIAL RATIOS, such as the quality of profits, is the maintenance of FINANCIAL instruments. The use of systematic deductive devices in creating a new model of CASH flow forms and verifying this model through a special method of verifying the theorems is considered as one of the other innovations of the present study. The new model, despite the change in the international model, has been designed in a way that is not in conflict with the requirements of International Standard No.7 and is applicable in the framework of the implementation of international standards.